Ed's adjusted gross estate is $4,000,000. Included in the estate are 1000 shares of XYZ Company stock valued at $1,800,000 (Ed's basis in the stock was $400,000). The estate had $800,000 in administrative and other expenses and death taxes. XYZ Company, which has very large E&P, distributes $540,000 in redemption of 300 shares of XYZ Company stock from Ed's estate. What is the estate's income from the redemption?